https://www.taxtmi.com/caselaws?id=219967 The Court set aside the order directing pre-deposit under Section 35F of the Central Excise Act, citing lack of consideration of the petitioner's submissions and absence of a prima facie assessment by the Commissioner (Appeals). Emphasizing the quasi-judicial nature of the Commissioner (Appeals)'s function, the Court remanded the matter for fresh disposal of the stay application with proper consideration of the petitioner's contentions. Financial hardship alone does not warrant pre-deposit when a strong prima facie case exists, especially if previous higher forum decisions favor the party. No costs were awarded in the disposition of the petition. en-us Thu, 13 Dec 2012 00:00:00 +0530 Thu, 14 May 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219967 The Court set aside the order directing pre-deposit under Section 35F of the Central Excise Act, citing lack of consideration of the petitioner's submissions and absence of a prima facie assessment by the Commissioner (Appeals). Emphasizing the quasi-judicial nature of the Commissioner (Appeals)'s function, the Court remanded the matter for fresh disposal of the stay application with proper consideration of the petitioner's contentions. Financial hardship alone does not warrant pre-deposit when a strong prima facie case exists, especially if previous higher forum decisions favor the party. No costs were awarded in the disposition of the petition. Case-Laws Central Excise Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219967